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2021 (11) TMI 399 - AAR - GSTSupply of goods or services or both - Construction of building on the plot allotted by MHADA - co-operative housing society registered under the Maharashtra State Co-operative Societies Act, 1960 - ITC on input and inputs services for repairs, renovations & rehabilitation works carried out by the Applicant - HELD THAT:- A housing society is a collective body of persons, who stay in a residential society and the collective body, supplies certain services to its members, like collecting statutory dues to be remitted to statutory authorities, or maintenance of the building, etc. As per section 2(17)(e) of the CGST Act, 2017 provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members is deemed to be a business. Thus, a housing society may be seen to be providing club and association services to its members but does not provide works contract service to its members. The housing society i.e. the applicant in the subject case, is making provisions of the facilities/benefits to its members and is not providing any works contract services to its members and therefore the applicant is debarred from taking Input Tax Credit under the provisions of Section 17 (5) (c) of the CGST Act, 2017.
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